1.audit 审计 Ez$5wY^J
2.attestation 鉴证 QNJG}Upl
3.credibility 可信赖程度 AX,Db%`l,
4.audit of financial statements 财务报表审计 Ys_YjlMIbl
5.agreed-upon procedures 执行商定程序 ;Z`)*TRp4
6.high levels of assurance 高水平保证 p 5o;Rvr
7.compilation 编制 &V:dcJ^Q
8.reliability 可靠性 "
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9.relevance 相关性 j d81E
10.professional skepticism 职业谨慎 *(scSC>
11.objectivity 客观性 >@L
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12. professional competence 专业胜任能力 hrL<jcv|
13.Senior/CPA-in-charge 项目经理 ;p_X7N
14.audit engagement letter 业务约定书 ^]DWrmy
15.recurring audit 连续审计 zc1Zuco|
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16.the client 委托人 YQ)m?=+J
17.change CPA 更换注册会计师
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18.the existing CPA 现任注册会计师 e"CLhaT
19.the successor CPA 后任注册会计师 `/AzX *`
20.the preceding CPA前任注册会计师 Na6z,TW
21.issue the audit report 出具审计报告 !qpu /
22.expert 专家 ^"l$p,P+
23.the board of directors 董事会 tQ~B!j]
24.knowledge of the entity‘ s business 了解被审计单位情况 -&EmEXs%
25.assess material misstatement risks评估重大错报风险 0&\Aw'21
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~?&ijhZ
27.a general knowledge of —— 初步了解―――的情况 9>#|~P&FE
28.a more knowledge of—— 进一步了解的情况 |i`@!NrFL
29.the prior year‘s working papers 以前年度工作底稿 (Lo2fY5
30.minutes of meeting 会议纪要 0l=}v%D
31.business risks 经营风险 4r. W:}4:
32.appropriateness 适当性 l17ZNDzLU
33.accounting estimate 会计估计 ~/U0S.C
34.management representations 管理层声明 O$H150,Q
35.going concern assumption 持续经营假设 1
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36.audit plan 审计计划 eI}VH BAz
37.significant audit areas 重点审计领域 +Y~+o-_
38.error 错误 <C$<